BUSINESS CAB: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BUSINESS CAB
Largest movements
- Cash -€10,633
down €10,633 (-22.4%), from €47,563 to €36,930
mainly Contributions, distributions and other (-€19,000) and Debts after one year (-€8,104)
- Tangible fixed assets -€10,169
down €10,169 (-16.8%), from €60,507 to €50,338
- Contributions -€19,000
no longer reported in 2025 (was €19,000)
- Debts after one year -€8,104
down €8,104 (-41.2%), from €19,688 to €11,584
- Profit (loss) carried forward +€4,161
up €4,161 (+8.0%), from €51,966 to €56,127
- Other debts +€3,640
up €3,640 (+92.0%), from €3,956 to €7,596
- Tax, wage and social debts -€1,191
down €1,191 (-48.5%), from €2,455 to €1,264
of which Taxes: -€1,197
- Other operating charges -€1,429
down €1,429 (-41.2%), from €3,468 to €2,040
- Turnover -€1,044
down €1,044 (-1.7%), from €61,419 to €60,375
- Purchases and services -€839
down €839 (-2.1%), from €39,939 to €39,100
- Depreciation +€762
up €762 (+6.6%), from €11,545 to €12,307
- Taxes +€697
up €697 (+73.1%), from €954 to €1,651
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €108,241 | €88,124 | -€20,116 | -18.6% |
| Fixed assets | 21/28 | €60,657 | €50,488 | -€10,169 | -16.8% |
| Tangible fixed assets | 22/27 | €60,507 | €50,338 | -€10,169 | -16.8% |
| Furniture and vehicles | 24 | €60,507 | €50,338 | -€10,169 | -16.8% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €47,584 | €37,636 | -€9,947 | -20.9% |
| Cash at bank and in hand | 54/58 | €47,563 | €36,930 | -€10,633 | -22.4% |
| Deferred charges and accrued income | 490/1 | €21 | €707 | +€686 | +3,309% |
| Total equity and liabilities | 10/49 | €108,241 | €88,124 | -€20,116 | -18.6% |
| Equity | 10/15 | €72,866 | €58,027 | -€14,839 | -20.4% |
| Contributions | 10/11 | €19,000 | - | -€19,000 | |
| Reserves | 13 | €1,900 | €1,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,966 | €56,127 | +€4,161 | +8.0% |
| Amounts payable | 17/49 | €35,375 | €30,097 | -€5,278 | -14.9% |
| Amounts payable after more than one year | 17 | €19,688 | €11,584 | -€8,104 | -41.2% |
| Financial debts | 170/4 | €19,688 | €11,584 | -€8,104 | -41.2% |
| Amounts payable within one year | 42/48 | €15,688 | €17,730 | +€2,043 | +13.0% |
| Current portion of amounts payable after more than one year | 42 | €9,199 | €8,835 | -€364 | -4.0% |
| Trade debts | 44 | €78 | €36 | -€42 | -54.1% |
| Suppliers | 440/4 | €78 | €36 | -€42 | -54.1% |
| Taxes, remuneration and social security | 45 | €2,455 | €1,264 | -€1,191 | -48.5% |
| Taxes | 450/3 | €1,914 | €717 | -€1,197 | -62.6% |
| Remuneration and social security | 454/9 | €541 | €547 | +€6 | +1.2% |
| Other amounts payable | 47/48 | €3,956 | €7,596 | +€3,640 | +92.0% |
| Accrued charges and deferred income | 492/3 | - | €783 | +€783 | |
| Turnover | 70 | €61,419 | €60,375 | -€1,044 | -1.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €39,939 | €39,100 | -€839 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,545 | €12,307 | +€762 | +6.6% |
| Other operating charges | 640/8 | €3,468 | €2,040 | -€1,429 | -41.2% |
| Gross operating margin | 9900 | €21,480 | €21,275 | -€205 | -1.0% |
| Operating profit (loss) | 9901 | €6,468 | €6,929 | +€461 | +7.1% |
| Financial income | 75/76B | €90 | - | -€90 | |
| Recurring financial income | 75 | €90 | - | -€90 | |
| Financial charges | 65/66B | €1,091 | €1,116 | +€25 | +2.3% |
| Recurring financial charges | 65 | €1,091 | €1,116 | +€25 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €5,466 | €5,813 | +€347 | +6.3% |
| Income taxes | 67/77 | €954 | €1,651 | +€697 | +73.1% |
| Profit (loss) for the period | 9904 | €4,512 | €4,161 | -€351 | -7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,512 | €4,161 | -€351 | -7.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.